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Versions of s. 18(5), definition “specified non resident beneficiary”

I-3.3 — Income Tax Act · 3 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2018-12-13 to present available View Source
    specified non-resident beneficiary, of a trust at any time, means a specified beneficiary of the trust who at that time is a non-resident person; (bénéficiaire non-résident déterminé)
    Full text

    specified non-resident beneficiary, of a trust at any time, means a specified beneficiary of the trust who at that time is a non-resident person; (bénéficiaire non-résident déterminé)

  2. 2016-12-15 to 2018-12-13 View Source
    specified non-resident beneficiary, of a trust at any time, means a specified beneficiary of the trust who at that time is a non-resident person; (bénéficiaire non-résident déterminé)
    Full text

    specified non-resident beneficiary, of a trust at any time, means a specified beneficiary of the trust who at that time is a non-resident person; (bénéficiaire non-résident déterminé)

  3. 2013-12-12 to 2016-12-15 View Source

    specified non-resident beneficiary, of a trust at any time, means a specified beneficiary of the trust who at that time is a non-resident person;